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The Unintended Consequences of IFRS 9 on CVC Investments: Evidence From China.

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Title: The Unintended Consequences of IFRS 9 on CVC Investments: Evidence From China.
Authors: Guo, Savannah1 (AUTHOR), Li, Danmeng2 (AUTHOR) ldanmeng@163.com, Qiu, Yue3 (AUTHOR) qiuyue@mail.shufe.edu.cn, Ye, Jianfang3 (AUTHOR)
Source: Journal of Accounting, Auditing & Finance. Jul2026, Vol. 41 Issue 3, p1440-1471. 32p.
Database: Business Source Ultimate
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An: 194489108
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PubType: Academic Journal
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  Data: The Unintended Consequences of IFRS 9 on CVC Investments: Evidence From China.
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  Data: <searchLink fieldCode="AR" term="%22Guo%2C+Savannah%22">Guo, Savannah</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Li%2C+Danmeng%22">Li, Danmeng</searchLink><relatesTo>2</relatesTo> (AUTHOR)<i> ldanmeng@163.com</i><br /><searchLink fieldCode="AR" term="%22Qiu%2C+Yue%22">Qiu, Yue</searchLink><relatesTo>3</relatesTo> (AUTHOR)<i> qiuyue@mail.shufe.edu.cn</i><br /><searchLink fieldCode="AR" term="%22Ye%2C+Jianfang%22">Ye, Jianfang</searchLink><relatesTo>3</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Accounting%2C+Auditing+%26+Finance%22">Journal of Accounting, Auditing & Finance</searchLink>. Jul2026, Vol. 41 Issue 3, p1440-1471. 32p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=194489108
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.1177/0148558X251358308
    Languages:
      – Code: eng
        Text: English
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      Pagination:
        PageCount: 32
        StartPage: 1440
    Titles:
      – TitleFull: The Unintended Consequences of IFRS 9 on CVC Investments: Evidence From China.
        Type: main
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          Name:
            NameFull: Guo, Savannah
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            NameFull: Li, Danmeng
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            NameFull: Qiu, Yue
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            NameFull: Ye, Jianfang
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            – D: 01
              M: 07
              Text: Jul2026
              Type: published
              Y: 2026
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              Value: 41
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            – TitleFull: Journal of Accounting, Auditing & Finance
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